Religious Buildings: VAT
The question
To ask the Secretary of State for Culture, Media and Sport, what action is being taken to help places of worship with the VAT incurred on conservation projects.
Answered by Ian Murray
The Places of Worship Renewal Fund will have a budget of £23 million per year. The Places of Worship Renewal Fund will award grants for projects to cover capital works, rather than just the VAT element of a project, as is the case with the Listed Places of Worship Grant Scheme. In some cases the amount granted could be greater than just the VAT element currently funded.
In addition to the forthcoming Places of Worship Renewal Fund there is other funding available via DCMS and the Department’s arm’s length bodies. Between 2024 and 2027 the National Lottery Heritage Fund expects to have invested around £100m in places of worship. Around £30m a year is available through their National Lottery Heritage Grants open programme and an additional £15million is available through a strategic initiative to provide targeted support to build capacity in the sector. Additionally, and in exceptional circumstances, some listed places of worship in England may be eligible for Heritage at Risk funding via Historic England.
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